https://www.taxtmi.com/caselaws?id=27638 The High Court clarified that the assessee retains the right to appeal penalties imposed by the Wealth Tax Officer under section 18, even after the Commissioner's decision under section 18(2A) declining to waive penalties. The Court held that the Appellate Assistant Commissioner has jurisdiction to entertain appeals under section 18(2B) of the Wealth-tax Act, affirming the maintainability of the appeals before the AAC. en-us Wed, 20 Jun 1984 00:00:00 +0530 Mon, 15 Feb 2010 11:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27638 The High Court clarified that the assessee retains the right to appeal penalties imposed by the Wealth Tax Officer under section 18, even after the Commissioner's decision under section 18(2A) declining to waive penalties. The Court held that the Appellate Assistant Commissioner has jurisdiction to entertain appeals under section 18(2B) of the Wealth-tax Act, affirming the maintainability of the appeals before the AAC. Case-Laws Wealth-tax Wed, 20 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27638